Individuals experiencing poor health are less likely to vote at election time, despite being the ones most affected by health policies implemented by the successful party. This paper investigates the relationship between ...

The Eurosystem’s TARGET2 payments system has featured heavily in academic and
popular discussions in recent years. Much of this commentary had described the system as being responsible for a “secret bailout” of Europe’s ...

In 1997 the Irish government adopted the National Anti-Poverty Strategy (NAPS), a global target for the reduction of poverty which illuminates a range of issues relating to official poverty targets. The Irish target is ...

In 1997 the Irish Government adopted the National Anti-Poverty Strategy (NAPS), a global target for the reduction of poverty which illuminates a range of issues relating to official poverty targets. The Irish target is ...

The common consolidated corporate tax base has been suggested as a way to curb tax
avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff ...

This paper begins by reexamining the equivalence of tariffs and quantitative trade restrictions. It is argued that equivalence holds in extremely general circumstances but that this fact must be interpreted with care, since ...

The debate over the use of tariffs or value added taxes in developing countries has
focused on the difficulty of collecting VAT from the informal sector of the economy. This
paper contributes by considering this issue ...

In this article, I evaluate the hypothesis that firms respond to negative demand shocks by assigning workers to tasks that require less skill than the tasks they normally carry out. Using changes in employment in state-industry ...

By inverting Saez (2002)'s model of optimal income taxation, we characterize
the redistributive preferences of the Irish government between 1987 and 2005. The
(marginal) social welfare function revealed by this approach ...

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of ...

This paper empirically examines whether expansion of the EU has increased
international tax competition. To do so, we use a simple model of tax competition to
determine how a given country weights the taxes of others ...

Porter, Lynda(University College Dublin. School of Economics, 2003-04)

In this paper I examine dynamic tax competition in the context of an endogenous market structure. I therefore consider the tensions between proximity versus concentration, taxation and firm mobility while I also consider ...

The slope of the supply curve for capital equipment has important implications for the macroeconomics of investment and the effects of tax reform on capital accumulation. Goolsbee (1998) has used changes in investment tax ...

The effect of changes in payroll taxes on wages is a question of tax incidence. If workers can shift the burden of taxation onto employers, in the form of higher wages, we may expect increases in unemployment. This paper ...